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    <title>2008 (5) TMI 443 - Allahabad High Court</title>
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    <description>The High Court allowed the appeal, set aside the Tribunal&#039;s order, and remanded the matter back to the Tribunal for fresh adjudication. The Court emphasized the necessity of serving notice within the prescribed period under section 143(2) and directed the Tribunal to re-examine the authority of the chartered accountant to receive the notice. The Tribunal was instructed to consider procedural requirements and address the timing of the challenge to the service of notice.</description>
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      <description>The High Court allowed the appeal, set aside the Tribunal&#039;s order, and remanded the matter back to the Tribunal for fresh adjudication. The Court emphasized the necessity of serving notice within the prescribed period under section 143(2) and directed the Tribunal to re-examine the authority of the chartered accountant to receive the notice. The Tribunal was instructed to consider procedural requirements and address the timing of the challenge to the service of notice.</description>
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